SB 1510·OR·senate
Relating to taxation; and prescribing an effective date.
EnactedFiled Feb 2, 2026
Latest Action
Effective date, June 5, 2026.
Apr 6, 2026
Summary
The bill makes a series of technical fixes to Oregon’s tax code. It updates how income from foreign subsidiaries is treated, expands film production tax credits to include commercials, changes several property tax exemptions, and revises licensing rules for tax practitioners. The changes aim to align state law with recent federal definitions and improve tax administration.
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